Análisis de la aplicación de la NIC 2 inventarios en el sector comercializador de materiales de construcción de la ciudad de Cuenca y su impacto contable y tributario. Caso práctico: Construgypsum Cía. Ltda.

Abstract

In the developing about thesis "Analysis of the application of NIC 2 Inventories in building materials marketer city of Cuenca and its accounting and tax impact sector. practical case: Construgypsum Cía. Ltda.” it is based on the evaluation of the correct application of financial regulation.

Due to inventories in commercial companies represent the main axis of its activities, which is why it is necessary to evaluate all stages of marketing as well as generate useful guidelines for an adequate management and control The analysis of inventories is focused on two areas of research; on one hand the accounting treatment to which we will refer from your initial assessment their procedures for the internal management, the level of rotation, and the procedure for inventory when these exceed the cost, it means the calculation of Value Net Realizable, the other axis of the researching is the tax treatment where the value generated in the Nero Realizable value as a deductible expense in the tax reconciliation is involved